Internal Revenue Code 501(c)(3): Federal tax code section governing tax-exempt organizations, including requirements for qualifying and maintaining tax-exempt status
Form 990 Requirements: Federal tax reporting requirements for nonprofit organizations, including annual information return filing obligations
Corporate Transparency Act: Federal requirements for reporting beneficial ownership information and maintaining corporate transparency
Federal Charitable Solicitation Regulations: Federal laws governing fundraising activities and charitable solicitations across state lines
State Nonprofit Corporation Acts: State-specific laws governing the formation, operation, and dissolution of nonprofit corporations
State Charitable Registration: State-level requirements for registering and reporting charitable organizations' activities and finances
State Tax Exemption Laws: State-specific requirements for obtaining and maintaining tax-exempt status at the state level
State Fundraising Laws: State-specific regulations governing charitable solicitation and fundraising activities
Corporate Governance Requirements: State and federal requirements for organizational structure, board composition, and governance procedures
IRS Nonprofit Regulations: Federal regulations specifically governing nonprofit operations, reporting, and compliance
Attorney General Oversight: State Attorney General requirements for nonprofit oversight and compliance monitoring
Secretary of State Requirements: State-specific filing requirements and ongoing compliance obligations with Secretary of State office
Board Structure Requirements: Legal requirements for board composition, roles, and responsibilities in nonprofit organizations
Fiduciary Duty Standards: Legal standards of care, loyalty, and obedience required of nonprofit directors and officers
Conflict of Interest Provisions: Requirements for identifying, disclosing, and managing conflicts of interest in nonprofit operations
Dissolution Procedures: Legal requirements for dissolving a nonprofit organization and distributing its assets
Membership Structure Requirements: Legal requirements for member vs. non-member nonprofit organizations and associated rights
Voting Procedures: Requirements for conducting votes, establishing quorum, and maintaining voting records
Officer Qualifications: Legal requirements for officer and director qualifications, appointments, and terms
Record-Keeping Requirements: Legal obligations for maintaining corporate records, minutes, and financial documentation
